Foreword |
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vii | |
Acknowledgements |
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xv | |
Introduction |
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xvii | |
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"Replacement Cost: Member of the Family, Welcome Guest, or Intruder?" The Accounting Review, October 1962 |
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1 | (15) |
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"The Rise of `Economic Consequences'," Stanford Lectures in Accounting, 1978 |
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16 | (18) |
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"Paton on the Effects of Changing Prices on Accounting, 1916-55," in Zeff, S. A., Demski, J., and Dopuch, N. (editors), Essays in Honor of William A. Paton: Pioneer Accounting Theorist, Division of Research, University of Michigan, 1979 |
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34 | (47) |
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"Truth in Accounting: The Ordeal of Kenneth MacNeal," The Accounting Review, July 1982 |
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81 | (26) |
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"Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972," The Accounting Review, July 1984 |
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107 | (22) |
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"Big Eight Firms and the Accounting Literature: The Falloff in Advocacy Writing," Journal of Accounting, Auditing & Finance, Spring 1986 |
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129 | (24) |
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"Arthur Andersen & Co. and the Two-Part Opinion in the Auditor's Report: 1946-1962," Contemporary Accounting Research, Spring 1992 |
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153 | (25) |
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"The Early Years of the Association of University Teachers of Accounting: 1947-1959," British Accounting Review, June 1997 (Special Issue) |
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178 | (37) |
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"The Evolution of the Conceptual Framework for Business Enterprises in the United States," Accounting Historians Journal, December 1999 |
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215 | (43) |
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"John B. Canning: A View of His Academic Career," Abacus, February 2000 |
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258 | (36) |
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"The Work of the Special Committee on Research Program," Accounting Historians Journal, December 2001 |
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294 | (46) |
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"Du Pont's Early Policy on the Rotation of Audit Firms," Journal of Accounting and Public Policy, January/February 2003 |
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340 | (18) |
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"`The Apotheosis of Holding Company Accounting': Unilever's Financial Reporting Innovations from the 1920s to the 1940s," Accounting, Business & Financial History, July 2003 (with Kees Camfferman) |
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358 | (36) |
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"How the U.S. Accounting Profession Got Where It Is Today: Part I," Accounting Horizons, September 2003 |
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394 | (24) |
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"How the U.S. Accounting Profession Got Where It Is Today: Part II," Accounting Horizons, December 2003 |
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418 | (27) |
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"The Primacy of `Present Fairly' in the Auditor's Report," Accounting Perspectives, 2007 |
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445 | (23) |
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"The SEC Preempts the Accounting Principles Board in 1965: The Classification of the Deferred Tax Credit Relating to Installment Sales," Accounting Historians Journal, June 2007 |
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468 | (23) |
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"The SEC Rules Historical Cost Accounting: 1934 to the 1970s," Accounting and Business Research, Special Issue: International Accounting Policy Forum, 2007 |
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491 | (26) |
Appendix: Publications |
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517 | |